8 Tax liability on composite and mixed supplies.-CGST Billl 2017

By | April 5, 2017
Print Friendly, PDF & Email
(Last Updated On: April 5, 2017)

CGST Billl 2017

AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017

THE CENTRAL GOODS AND SERVICES TAX BILL, 2017

Tax liability on composite and mixed supplies.

8. The tax liability on a composite or a mixed supply shall be determined in the following
manner, namely:—

(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and

(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

One thought on “8 Tax liability on composite and mixed supplies.-CGST Billl 2017

  1. Pingback: CGST Billl 2017- Chapter Wise and Section Wise - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *